Femur co. acquired 70% of the voting common stock of harbor corp. on january 1, 2019. during 2019, harbor had revenues of $2,500,000 and expenses of $2,000,000. the amortization of fair value allocations totaled $60,000 in 2019. not including its investment in harbor, femur co. had its own revenues of $4,500,000 and expenses of $3,000,000 for the year 2019.the noncontrolling interest's share of the earnings of harbor corp. for 2019 is calculated to be:

Required:
a. What amount of consolidated net income for 2019 should be allocated to femur’s controlling interest in harbor?
b. What amount would femur co. report as consolidated net income for 2019?